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NORTHEAST DATACOM, INC. v. WALLINGFORD

(13549)

212 Conn. 639 (1989)

NORTHEAST DATACOM, INC., ET AL. v. CITY OF WALLINGFORD

Supreme Court of Connecticut.

Decision released August 15, 1989.

Attorney(s) appearing for the Case

Shaun S. Sullivan, with whom was Bennett J. Bernblum, for the appellants (plaintiffs).

Robert K. Ciulla, with whom was Ben A. Solnit, for the appellee (defendant).

Wesley W. Horton, David L. Fineberg and Kimberly A. Knox filed a brief for the Connecticut Conference of Municipalities as amicus curiae.

Charles H. Lenore and James Sicilian filed a brief for the Connecticut Bankers Association et al. as amici curiae.

Patrick W. Hanifan, Wayne S. Henderson and Joseph F. Brennan filed a brief for the Greater Hartford Chamber of Commerce et al. as amici curiae.

SHEA, CALLAHAN, GLASS, COVELLO and HULL, JS.

COVELLO, J.

This is an appeal from a personal property tax assessment made by the city of Wallingford. The principal issue is whether computer software1 constitutes personal property subject to municipal taxation under General Statutes § 12-71.2 We conclude that such software is intangible personal property and therefore not subject to the provisions of § 12-71.

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